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2013 (4) TMI 76 - HC - Central ExciseRefund claim pursuant to the circular related to Reduction of Government litigation - providing monetary limits for filing appeals by the Department before CESTAT/High Courts and Supreme Court - Respondent-assessee, an independent processor of textile fabrics and engaged in manufacturing was working under the Compounded Levy Scheme in terms of Section 3A of the Central Excise Act, 1944, applicable to it. Held that - In our opinion, since in the instant appeal the amount involved is Rs. 5,50,000/- only, In view of the circular dated 17.08.2011, the appeal could not have been preferred by the Central Excise and Customs Department before this Court. As on being informed from the side of the Department after circular dated 17.08.2011 no other circular has been issued by the Ministry of Finance, Department of Revenue Central Board of Excise and Customs, Government of India, New Delhi, authorizing the Department to file appeals where the amount is less than Rs. 10 lacs. It cannot be gainsaid that the Department is bound by its own circulars. Though the appeal has been admitted, we did not go into the substantial question of law formulated by this Court. For the aforesaid reasons, this appeal is dismissed keeping the questions open to be decided in an appropriate case.
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